The tariff classification of costumes from China.

N240565 April 22, 2013 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6104.43.2010 Ms. Jaclyn Groff LF Products Pte Ltd. DBA Palamon International 1/F HK Spinners Industrial Building 800 Cheung Sha Wan Road Cheung Sha Wan Hong Kong RE: The tariff classification of costumes from China. Dear Ms. Groff: In your letter dated April 2, 2013, you requested a tariff classification ruling. You submitted a sample, identified as item number 5525, of an adult Gypsy Queen Costume. The dress is constructed primarily from 100% polyester woven fabric, which provides the greatest visual impact and imparts the essential character to the dress. The multi-paneled dress features an off-the-shoulder look, an insert that gives definition to the breasts with shirring at the bottom and a faux lace-up bodice. The dress has a gathered, multi-layered skirt and an asymmetrical half peplum in the front, which is trimmed with gold metallic ric-rac. The skirt is ornamented with a large bow and flower that are sewn high on the hip. The bodice is embellished with four vertical rows of gold metallic ric-rac. The dress also has a tightly stitched and reinforced waist and sturdy seams. You submitted a sample of item number 5526, identified as an adult Sassy Witch Costume, which consists of a dress, a hat and fingerless gloves. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the sleeveless dress, which is constructed of 100% polyester knitted fabric. The dress features a functional lace-up bodice with multiple panels and a turned neckline. The front of the bodice is embellished with four vertical strips of ric-rac and sequins. The dress also has a gathered, multi-layered tiered skirt. The outermost skirt is decorated with circular plastic discs that resemble sequins. The bottom hem is trimmed with a ruffle and sewn-on sequins. The dress also has a tightly stitched and reinforced waist, sturdy seams and finished edges. The applicable subheading for the adult Gypsy Queen Costume will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, dresses, skirts, divided skirts, trousers,…Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the adult Sassy Witch Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. We are returning your request for a classification ruling for item number 3420, Dragonfly Green Costume, and item number 3405, Pink Garden Costume and any related samples, exhibits, etc. because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling because this request concerns the classification of similar costumes which are currently before Headquarters. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division